Changes in financial auditing and accounting information systems based on blockchain technology

被引:0
|
作者
Jia, Yun [1 ]
Jia, Peng [2 ]
机构
[1] Jining Polytechnic, Shandong, Jining,272000, China
[2] Jining Public Housing Management Service Center, Shandong, Jining,272000, China
关键词
Accounting Information Systems - Audit risk - Block-chain - Blockchain technology - D S evidence theory - Dempste fusion rule - Dempster - Financial auditing - Fusion rule - Internal controls;
D O I
10.2478/amns-2024-3539
中图分类号
学科分类号
摘要
Enterprise financial data, if not effective financial audit and control, will greatly affect the arrangement of enterprise funds planning and even affect the normal operation and development of the enterprise. This study constructs a financial audit risk identification model based on the D-S evidence theory and utilizes the output of financial audit risk data, such as the Dempster fusion rule fusion neural network. Then, based on the model and blockchain technology, we design an optimized change system for financial auditing and accounting information to achieve effective management and auditing of finance. The maximum response time is only 1.721s when the number of concurrent users of financial auditing and accounting information systems is 800, and the system performance is more stable. The results of the study show that after the application of the financial management system designed in this paper, the enterprise's shareholders' equity turnover ratio has decreased and the operating capacity has improved. Meanwhile, the net profit growth rate of the enterprise at the beginning of 2024 (43.26%) is higher than the sales growth rate (41.51%). The profitability is improving slowly, and the growth potential is gradually increasing. The system proposed in this paper can assist the enterprise's financial internal control personnel to solve the problems in the enterprise's internal control, improve the efficiency of the enterprise's financial internal control, and provide a reference for other small and medium-sized enterprises. © 2024 Yun Jia et al., published by Sciendo.
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